Amarjot Kaur

Chartered Accountant (India) with nearly 7 years of audit and assurance experience, including hands-on UK Audit & Assurance experience at S&W, Bristol, and nearly 6 years of Big 4 experience with PwC SDC Kolkata. Experienced in UK statutory audit, UK GAAP, FRS 102, IFRS, US GAAP, risk assessment, substantive testing, internal controls and financial statement analysis. Proven ability to lead key audit workstreams, deliver high-quality audit engagements, work effectively with international engagement teams and multinational clients, mentor junior professionals, and drive process improvements.

Strong focus on financial reporting, technical compliance, controls, stakeholder communication and timely delivery, with experience using data and technology to support analysis and improve engagement efficiency.

Audit Associate (Experienced) – Assurance - S&W - Bristol, UK

(2025-08)

• Deliver UK statutory audit and assurance engagements across key financial statement areas, applying UK auditing and financial reporting requirements.
• Apply UK GAAP, FRS 102 and IFRS, including IFRS 15 revenue recognition, in audit procedures and financial statement assessments.
• Perform risk assessments and substantive procedures across key balance sheet and income statement areas, including revenue recognition, trade creditors/payables, and tangible and intangible asset valuations.
• Perform analytical procedures and evaluate financial statement balances and audit evidence, identifying issues and supporting resolution with engagement teams.
• Prepare and maintain audit documentation using Inflo, ensuring compliance with engagement methodology and quality requirements.
• Use Data Sniper to support audit procedures and analysis.
• Collaborate with UK-based engagement teams on audit planning, execution, resolution of review points and timely completion of engagements.

Senior Associate – External Audit, Assurance - PwC SDC Kolkata - Kolkata, India

(2019-11 - 2025-08)

• Supported key audit workstreams for major multinational clients, including ExxonMobil Corporation and Talen Energy Corporation, delivering audit procedures in accordance with IFRS, US GAAP and SOX requirements.
• Performed risk assessments, business process walkthroughs, controls testing and substantive procedures, identifying control gaps and supporting improvements in financial reporting and compliance.
• Led standalone audit projects, including Cross Timbers Royalty Trust and Hugoton Royalty Trust, as well as ExxonMobil's Upstream, Downstream and Chemical Cost Allocation engagements.
• Developed and executed detailed audit plans, performing analytical procedures and evaluating financial statement balances for accuracy, completeness and consistency.
• Collaborated with client stakeholders and global engagement teams to understand business processes, assess risks and resolve audit matters within agreed timelines.
• Supported quarterly and year-end audit procedures, ensuring timely delivery and adherence to quality standards.
• Mentored and coached junior team members, supporting technical development and maintaining high-quality audit deliverables.
• Drove process improvements that streamlined audit procedures and enhanced engagement efficiency.

Article Assistant - M/s SPS & Co. - Punjab, India

3 years

• Conducted statutory and tax audits for companies and organisations, including Not-for-Profit organisations.

Audit & Tax Assistant - M/s Pawan Puri & Associates - Punjab, India

1.5 years

• Conducted audit and tax assignments, represented clients before tax authorities and managed annual return filings.
• Prepared financial and inspection reports and conducted credit audits for Indian Overseas Bank

Accounts Assistant - M/s Vansh Traders - Punjab, India

1 year

• Managed day-to-day accounting and internal financial records, ensuring accurate and timely maintenance of accounts.

Chartered Accountant (CA) - Institute of Chartered Accountants of India (2019-05)

Bachelor of Commerce (Honours) - Business Finance & Accounting - Panjab University (2013-03)